How Do I File Taxes for a Deceased Person in Hawaii?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final Hawaii income tax return (Form N-11) must be filed for income earned through the date of death.HRS §§ 235-52, 235-99, 236E-6, 236E-9Verified May 30, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Hawaii fiduciary return (Form N-40) may also be required. Estates exceeding $$5,490,000 must also file a Hawaii estate tax return.
The final federal and Hawaii income tax returns are due april 20 following year of death (hawaii uses 20th day of 4th month).HRS §§ 235-52, 235-99, 236E-6, 236E-9Verified May 30, 2026 The fiduciary return is due april 20 (calendar year); automatic 6-month extension (no application required).
No. No mandatory tax clearance. Form M-6A (Request for Release) available to obtain release confirming freedom from liability under HRS Chapter 236E. Available even for estates not required to file Form M-6.HRS §§ 235-52, 235-99, 236E-6, 236E-9Verified May 30, 2026 All tax obligations must be satisfied before making final distributions.
Yes. Hawaii imposes a state estate tax on estates exceeding $$5,490,000.HRS § 236E-6, § 236E-8Verified May 30, 2026 This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Hawaii death tax calculator.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Hawaii estate tax return (for estates over $$5,490,000).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Hawaii executor checklist covers all filing responsibilities in order.
Your kids shouldn't have to do this.
Hawaii Estate Planning Resources
In-depth guides covering Hawaii probate laws, trust requirements, and estate planning strategies.
